政府和其他监管机构制定的国家法律需要与会计准则和国际财务报告准则相结合。换句话说，可以说会计准则或会计准则不能凌驾于不同国家的法律之上。因此，在会计准则或国际财务报告准则的帮助下，这是另一个保持一致的障碍。最近在企业社会责任和公司治理方面的发展，许多商业组织已经出现了这样的最近的发展。许多商业组织已经采取各种步骤和行动来安慰企业的社会责任措施（Bushma and Piotroski，2006）。这些活动或行为需要商业资源的经济流动;因此应将这些记录在商业机构的财务报表中。没有明确的指示或标准来记录此类交易或活动。有可能由企业组织承担不同层次的企业社会责任的这些行为，并且难以进行记录。
Laws of countries formulated by government and other regulatory bodies need to be integrated with accounting standards and IFRS. In other words, it can be said that accounting standards or accounting rules cannot override laws prevailing in different countries. Hence, this is another obstacle in brining uniformity with the help of accounting standards or International financial reporting standards. Recent development in corporate social responsibility and corporate governance many business organisations have come forward for such recent development. Many business organisations have been taking various steps and actions for comforting to corporate social responsibility measures (Bushma and Piotroski, 2006). These activities or actions require economic flow of business resources; therefore, these should be recorded in the financial statements of business organisations. There are no clear instructions or standards that shall be followed to record such transactions or activities. There is possibility of undertaking these actions of corporate social responsibility at different level by business organisation and recording of same can be difficult.